TEXT-EXTRACT 2 filename2.txt September 18, 2019 Keith A. Woodward Senior Vice President and Chief Financial Officer Tennant Company 701 North Lilac Drive P.O. Box 1452 Minneapolis, MN 55440 Re: Tennant Company Form 10-K for the fiscal year ended December 31, 2018 Filed February 28, 2019 File No. 1-16191 Dear Mr. Woodward: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction